Needles, B. E., Powers,Marian, & Crosson,Susan V. (2005). Principles of accounting (9th ed.). Houghton Mifflin Co..

Needles, Belverd E., Powers,Marian, and Crosson,Susan V. Principles of Accounting. 9th ed. Boston: Houghton Mifflin Co., 2005.

Needles, Belverd E., et al. Principles of Accounting. 9th ed. Houghton Mifflin Co., 2005.